国家治理背景下的车辆购置税改革研究.docx

摘 要 可见，随着中国汽车产业的高速发展，汽车产业已经成为保障国内经济增长的重要部分，成为拉动我国内需的一股重要力量，汽车产业的发展势不可挡，而且，我国当前汽车消费市场活跃，人们的消费诉求尚未满足，也为促进汽车产业的发展提供了销售环境。但是，由于我国人口基数大，汽车保有总量较高，随之产生的城市拥堵、环境污染、能源消耗等问题越来越严重，无论是目前多个城市提出的征收排污费，还是北京讨论的征收拥堵费，或是一些大型城市现行的车辆限购政策，都不能从根本上解决上述问题。在汽车产业发展与社会环境的矛盾愈发激烈的情况下，如何才能够在保证汽车产业持续发展的基础上，更好的解决城市拥堵、环境污染、能源消耗等社会问题呢？在面对这种进退两难的境地时，国家政府都会采取一定的政策措施，兼顾两方的平衡，而税收又是职能部门最易采用的手段。 关键词： 国家治理；车辆购置税；改革 Abstract It can be seen that with the rapid development of Chinas automobile industry, the automobile industry has become an important part of safeguarding domestic economic growth, has become an important force to drive Chinas domestic demand, the development of the automotive industry is unstoppable, and, Chinas current auto consumer market is active, peoples consumption appeal has not been satisfied, It also provides a sales environment for promoting the development of the automotive industry. However, due to Chinas large population base, the total number of car ownership is high, the resulting urban congestion, environmental pollution, energy consumption and other problems are becoming more and more serious, whether it is the current number of cities to levy sewage charges, or Beijing to discuss the imposition of congestion charges, or some large cities in the current vehicle restriction policy, Can not fundamentally solve the above problems. Under the increasingly fierce contradiction between the development of the automobile industry and the social environment, how can we better solve the social problems such as urban congestion, environmental pollution and energy consumption on the basis of ensuring the sustainable development of the automobile industry? In the face of this dilemma, the national government will take certain policy measures, taking into account the balance between the two sides, And taxation is the most easy means to be used by functional departments. Keywords: national governance; vehicle purchase tax; reform 目 录 TOC \o 1-3 \h \z \u 引言 1 一、国家治理背景下的车辆购置税改革的必要性 1